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Regional Support
If you run a business from a permanent establishment in a development area, you might be entitled to a government subsidy called Regional Support – depending on the nature of your business activities
If you are granted Regional Support, you make a special deduction from the employer contributions that you have calculated on compensation for work carried out at your permanent establishment in a development area. Regional Support is an operational support covered by the General Block Exemption Regulation (GBER).
Here's how to calculate and report Regional Support
When calculating employer contributions, you are entitled to deduct 10% from the contributions basis. The contributions basis is the amount of contributions-liable compensation for work carried out at your permanent establishment in a development area.
The maximum deduction amount is SEK 7,100 per month.
An employer contributions deduction must not reduce the contributions to a level lower than the pension contributions rate of 10.21%. This means that you are not entitled to Regional Support on compensation paid to employees who are aged 67 years or over at the beginning of the year.
You report the basis for Regional Support in box 471 of your PAYE return, and the deduction amount in box 476.
If you are entitled to an employer contributions deduction for R&D activities (“forskningsavdrag”) as well as Regional Support, you must first make the relevant deductions in accordance with the R&D deduction rules.
If a corporate group runs a business at a permanent establishment in a development area, the deduction must normally be made by the parent company. If the parent company cannot make the full deduction from its own compensation basis, it must decide how the deduction amount should be distributed among its subsidiaries.
A self-employed person who has employees may be entitled to a special deduction from both their employer contributions and their self-employed contributions. The maximum total deduction amount is SEK 85,200 per year.
Other operational support
If you have received other operational support under the GBER, you must report the total amount of operational support received during the year in box 463 – Other operational support. The total amount of operational support may not exceed 20 per cent of the employer's annual payroll costs. Payroll costs include wages, benefits, employer contributions and general payroll tax.
If you have received regional support for previous months during the year, you must report the total amount of deductions you have previously received in box 463.
Other operational support (Legal guidance in Swedish)
Development areas
If your business has a permanent establishment in a development area, you might be entitled to Regional Support.
Development areas listed by county
Norrbotten County
The municipalities of Arvidsjaur, Arjeplog, Gällivare, Haparanda, Jokkmokk, Kalix, Kiruna, Pajala, Älvsbyn, Överkalix and Övertorneå, as well as the parishes of Edefors and Gunnarsbyn in Boden Municipality, and the former Markbygden parish registration district in Piteå Municipality.
Västerbotten County
The municipalities of Bjurholm, Dorotea, Lycksele, Malå, Norsjö, Sorsele, Storuman, Vilhelmina, Vindeln and Åsele, as well as the parishes of Fällfors, Jörn and Kalvträsk in Skellefteå Municipality.
Jämtland County
The municipalities of Berg, Bräcke, Härjedalen, Krokom, Ragunda, Strömsund, Åre and Östersund.
Västernorrland County
The municipalities of Sollefteå and Ånge, the parishes of Holm and Liden in Sundsvall Municipality, and the parishes of Anundsjö, Björna, Skorped and Trehörningsjö in Örnsköldsvik Municipality.
Gävleborg County
Ljusdal Municipality.
Dalarna County
The municipalities of Malung-Sälen, Orsa, Vansbro and Älvdalen, as well as the parishes of Venjan and Våmhus in Mora Municipality.
Värmland County
Torsby Municipality.
“Parishes” refer to the territorial parishes that existed on 31 December 1999. Any geographical area that belonged to one of the parishes listed above on that date remains part of the development area – despite any subsequent restructuring.
Regional Support: special deductions permitted within development areas (Legal guidance in Swedish)
Employers that are not entitled to Regional Support
The following employers are not entitled to support, regardless of their activities:
- municipalities and regions
- government agencies and state-owned commercial enterprises
- registered religious organisations
Business activities that do not qualify for Regional Support from 1 January 2026
The following is not eligible for Regional Support:
- businesses operating in the steel, coal, transport or related infrastructure sectors
- businesses that mainly provide financial or insurance services
- businesses that carry out certain intra-group activities
For businesses operating in the steel, coal and transport sectors, it is sufficient for the business to be active in these sectors to som extent in order not to be eligible for Regional Support.
For business operation in the financial or insurance services sectors and intra-group activities (according to Article 13(d) of the Commission Regulation (EU) No 651/2014), this must be the company's main activity in order for the business not to be eligible for Regional Support.
Business activities not eligible for Regional Support (Legal guidance in Swedish)